The following information was available from the inventory records of Bramble Corp. for January: Units Unit Cost Total Cost Balance at January 1 9100 $9.70 $88270 Purchases: January 6 5800 10.21 59218 January 26 8100 10.71 86751 Sales January 7 (7700) January 31 (11300) Balance at January 31 4000 Assuming that Bramble maintains perpetual inventory records, what should be the inventory at January 31, using the moving average inventory method, rounded to the nearest dollar? (Round average cost per unit to 3 decimal places, eg. 1.485.) O $41312 O $40828. O $40736 O $41658 Vaughn Manufacturing has the following data related to an item of inventory: Inventory, March 1 410 units @ $2.00 Purchase, March 7 1380 units @ $2.10 Purchase, March 16 260 units @ $2.15 Inventory, March 31 530 units The value assigned to ending inventory if Vaughn uses LIFO is O $1129. O $1060 O $1072 O $1138